https://www.taxtmi.com/circulars?id=69470 The Supreme Court's extension of limitation applies to judicial and quasi-judicial proceedings under UPSGST - notably appeals, reviews and revisions - and thus extends filing periods before appellate authorities, tribunals and courts. Original adjudication, taxpayer compliances and statutory filing obligations remain governed by the statute or specific notifications and are not covered by the Court's extension. Investigatory and enforcement actions including scrutiny, summons, search, enquiry and arrest are excluded. Tax authorities should continue to hear and dispose of quasi-judicial matters and publicize this clarification. en-us Wed, 25 Aug 2021 00:00:00 +0530 Thu, 19 Mar 2026 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69470 The Supreme Court's extension of limitation applies to judicial and quasi-judicial proceedings under UPSGST - notably appeals, reviews and revisions - and thus extends filing periods before appellate authorities, tribunals and courts. Original adjudication, taxpayer compliances and statutory filing obligations remain governed by the statute or specific notifications and are not covered by the Court's extension. Investigatory and enforcement actions including scrutiny, summons, search, enquiry and arrest are excluded. Tax authorities should continue to hear and dispose of quasi-judicial matters and publicize this clarification. Circulars GST - States Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69470